https://www.taxtmi.com/caselaws?id=337166 The Indo-Swiss DTAA Protocol did not import a "make available" condition, because no express amendment or renegotiation incorporated such a term; Swiss remittances therefore remained taxable in India as fees for technical services. By contrast, the Canada and USA treaties contained a make available requirement, and the non-residents only supplied technical or bio-analytical reports without transferring usable technical knowledge, skill, know-how or process enabling independent use by the payer. Those payments were therefore not taxable as fees for included services, and no TDS liability arose on them. The appellate order sustaining tax only on the Swiss remittances was left undisturbed. en-us Tue, 25 Oct 2016 00:00:00 +0530 Mon, 02 Jan 2017 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337166 The Indo-Swiss DTAA Protocol did not import a "make available" condition, because no express amendment or renegotiation incorporated such a term; Swiss remittances therefore remained taxable in India as fees for technical services. By contrast, the Canada and USA treaties contained a make available requirement, and the non-residents only supplied technical or bio-analytical reports without transferring usable technical knowledge, skill, know-how or process enabling independent use by the payer. Those payments were therefore not taxable as fees for included services, and no TDS liability arose on them. The appellate order sustaining tax only on the Swiss remittances was left undisturbed. Case-Laws Income Tax Tue, 25 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337166